Authorities and Sanctions
Related to a compulsory contribution to government revenue involving information regarding returns or taxpayers.
|Subcategory Description:||Related to any--
(A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention,
(B) application for relief under a tax convention,
(C) background information related to such agreement or application,
(D) document implementing such agreement, and
(E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.
Select Safeguarding/Dissemination or Sanction Authority to view statutory/regulatory language in a new window.
Authority links are updated based on regular re-publication of the United States Code and Code of Federal Regulations.
|Safeguarding and/or Dissemination Authority||Sanctions|
|26 USC 6105(a)|